FAC Explorer

Audit 317502

FY End
2023-06-30
Total Expended
$1.50M
Findings
8
Programs
11
Organization: Greene County Community School District (IA)
Year: 2023 Accepted: 2024-08-20
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484613 2023-002 Material Weakness Yes ABHIL
484614 2023-002 Material Weakness Yes ABFL
484615 2023-002 Material Weakness Yes ABFL
484616 2023-002 Material Weakness Yes ABFL
1061055 2023-002 Material Weakness Yes ABHIL
1061056 2023-002 Material Weakness Yes ABFL
1061057 2023-002 Material Weakness Yes ABFL
1061058 2023-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $520,593 - 0
84.010 Title I Grants to Local Educational Agencies $259,578 Yes 1
10.553 School Breakfast Program $95,479 - 0
84.027 Special Education_grants to States $54,965 - 0
81.041 State Energy Program $37,311 - 0
84.367 Improving Teacher Quality State Grants $33,152 - 0
10.559 Summer Food Service Program for Children $29,064 - 0
84.425 Education Stabilization Fund $21,022 Yes 1
84.424 Student Support and Academic Enrichment Program $15,487 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,372 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $5,000 - 0

Contacts

Name Title Type
MLLAA6KAN6N6 Laura Marshall Auditee
5153864599 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001
Finding 2023-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, school lunch program and journal entries. See finding 2023-001